My brother passed away Dec. 24th 2001. He owned property in another state and we have had to have that property appraised as part of probate and to help us figure estate taxes. We do not live in the state where the property is located so hired an appraiser through a reference. He seemed to do a fine and professional job, but the appraisal seems high to us. He supports his figure with current listings (all listed for over 1 yr.) and three pieces of property within the same development that sold. Our research has indicated that the properties sold, sold over a year ago (prior to 9/11/02). In addition, statistics we have been able to obtain indicate that the sale of residential vacant land is suffering in the region. At the end of 2001, (the date that the appraisal is to have been based on) the overall sales in the area were down 14%, and for the first time in years the overall average price per transaction on vacant land was down 16%. This coupled with the fact that listings of vacant land have doubled would indicate to me that a lower appraisal would be in order and perhaps the appraiser is not taking these facts into consideration. We have phoned him with our concerns, but he says that listings and "comps" from previous sales are all he can go on and he is not able to change the appraisal. The appraised value of the land will greatly inflate our estate tax burden and we are wondering if there is anything we can do. Thank you in advance for any advice you may be able to give, it will be deeply appreciated.